Customs exemption for audiovisual imports extends to television content on qualifying carrier media, confirming broadcaster eligibility. The term motion pictures in Notification No. 27/2010 is a generic descriptor covering all moving-image audiovisual content and therefore includes television content, documentaries, advertising films, news films and feature films recorded on cinematographic film, video tapes, masters, stampers, VCDs, DVDs and similar carrier media; imports of such television content on the covered media qualify for the customs duty exemption subject to the notification's valuation limitation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs exemption for audiovisual imports extends to television content on qualifying carrier media, confirming broadcaster eligibility.
The term motion pictures in Notification No. 27/2010 is a generic descriptor covering all moving-image audiovisual content and therefore includes television content, documentaries, advertising films, news films and feature films recorded on cinematographic film, video tapes, masters, stampers, VCDs, DVDs and similar carrier media; imports of such television content on the covered media qualify for the customs duty exemption subject to the notification's valuation limitation.
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